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A self-employed professional under the simplified direct estimation scheme enquires about the deductibility of leasing contract instalments. The Directorate General for Taxes (DGT) rules that Corporate Tax regulations must be applied to determine the deductible expense.
Question posed: Deductibility of the installments paid under the aforementioned contracts.
To determine the deductibility of financial lease installments, the Corporate Income Tax regulations must be applied. If the contract meets the requirements of Article 106 of the LIS, the financial charge and the portion of the installment that recovers the cost of the asset are deductible, subject to the limit of twice the straight-line depreciation coefficient (or 1.5 times twice the coefficient for small-sized enterprises). If it does not meet said requirements, the financial charge and the amount equivalent to the depreciation installments of the asset shall be deductible.
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